Increased comfort for rear seat passengers can be a challenge with specific regard to rear seats disposed in pick-up trucks. Particularly, the rear wall of a pick-up truck cabin can prevent a rear seat from reclining to a desired position for increasing the comfort for a rear seat passenger. Further, the rear seats in pick-up trucks are generally foldable to increase the amount of cargo space in the cabin, such that a desire exists to provide an adjustable rear seat that can recline and fold to optimize cargo space and provide comfort options for a rear seat passenger.